Balotelli, 22, spent two-and-a-half seasons at the Etihad Stadium before returning back to Italy to join Milan in January, where he has been in superb form - netting 12 goals in 13 Serie A appearances.

However, he will not feature in the pre-season tournament as he has only just returned from holiday following his involvement in the Confederations Cup tournament in Brazil.

"Mario is an important player for us, but he won't be here. He's only been in training for two days after his holiday," Allegri told reporters.

The Audi Cup also includes Bundesliga giants Bayern Munich and Brazilian side Sao Paulo and gets underway on Wednesday

City could hand a debut to summer signing Stevan Jovetic, while fellow striker Sergio Aguero is poised to make his first pre-season appearance for the club.

Blues defender Matija Nastasic is unlikely to feature after he sustained an ankle injury in City’s 1-0 victory over fellow Premier League side Sunderland in the final of the Asia Trophy on Saturday.